⏰This might be the most dangerous advice in estate planning.Here's what most practitioners miss: 📚While everyone focuses on the 10-year NFTL expiration, the IRS has a nuclear option hiding in plain sight.Under IRC §7401, the IRS can file suit in federal district court before the Collection Statute expires and convert your "temporary" tax problem into a renewable judgment lien lasting 20+ years.The timing game becomes Russian Roulette with a countdown timer.

Quote from @Scott Mac: What problems are you guys having with the Housing Court From a Landlord's point of view?  

I got a letter from the county to attend court.

👊You’re already ahead of the pack just by showing up and declaring your path out loud.

A couple of police visits.The bank didn’t like the “vibe.”When It Went Off the RailsThe bank did a surprise site visit and panicked.They:• Refused to extend the construction period• Forced full P&I payments as if every dollar was drawn• Declared the loan “fully funded” even though we obviously had work leftSo I had to move the entire project to a new bank and take five separate construction loans, one per duplex.

Better yet, get with an insurance agent you trust and have them actually review your declarations pages and take it to market.

Legally, when can we declare it a total loss? 

If no response is received then work may commence and billing to be proportionally allocated to each owner".The practical consideration is you likely need to follow that, and then if there's no positive response you need to pursue in court.

The stay expired — so your warrant is live again.If the administrative stay has fully expired and there’s no active court order stopping you, the marshal can proceed.

Have the substitute trustees locked in, but not courts and sheriff.